Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Bail was sought in prosecution for alleged wrongful availment of input tax credit through bogus invoices from non-existent suppliers under Section 132 CGST Act. Applying settled principles that arrest must rest on recorded "reasons to believe" based on material satisfying statutory thresholds, and that bail is the rule with incarceration an exception, the Court noted that the allegations are documentary in nature, the maximum punishment is limited, the matter is triable by a Magistrate, the accused had spent substantial time in custody, and there were no criminal antecedents; denial of bail merely due to offence severity would offend Article 21 considerations of speedy trial. Bail was granted on bond and conditions. - HC
Bail was sought in prosecution for alleged wrongful availment of input tax credit through bogus invoices from non-existent suppliers under Section 132 CGST Act. Applying settled principles that arrest must rest on recorded "reasons to believe" based on material satisfying statutory thresholds, and that bail is the rule with incarceration an exception, the Court noted that the allegations are documentary in nature, the maximum punishment is limited, the matter is triable by a Magistrate, the accused had spent substantial time in custody, and there were no criminal antecedents; denial of bail merely due to offence severity would offend Article 21 considerations of speedy trial. Bail was granted on bond and conditions. - HC
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